Pr. Commissioner Of Income Tax 19 Mumbai v. Manjiram D Patel
by GAURI AMIT GAEKWAD Date:
2022.04.05 17:58:29 +0530 GAURI AMIT GAEKWAD 1/8
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.707 OF 2022 Regal Sales Corporation INCOME TAX APPEAL NO.607 OF 2021 Omkar Metal & Alloys Corporation INCOME TAX APPEAL NO.542 OF 2021 Omkar Metal & Alloys Corporation INCOME TAX APPEAL NO.409 OF 2021 Omkar Metal & Alloys Corporation INCOME TAX APPEAL NO.635 OF 2021 Omkar Metal & Alloys Corporation INCOME TAX APPEAL NO.611 OF 2021 Omkar Metal & Alloys Corporation INCOME TAX APPEAL NO.658 OF 2022
2/8 Vilayti Tube India INCOME TAX APPEAL NO.652 OF 2022 Sterling Steel Industries INCOME TAX APPEAL NO.410 OF 2022 Jaydeep Metals and Tubes INCOME TAX APPEAL NO.846 OF 2022 Vilayti Tube India INCOME TAX APPEAL NO.649 OF 2022 Vilayti Tube India INCOME TAX APPEAL NO.154 OF 2022 Harakchand Tikamchand Sanghvi INCOME TAX APPEAL NO.145 OF 2022 Harakchand Tikamchand Sanghvi INCOME TAX APPEAL NO.684 OF 2022
3/8 Jay Jyoti Steel INCOME TAX APPEAL NO.763 OF 2022 Sawalchand B. Sanghvi INCOME TAX APPEAL NO.737 OF 2021 Kailash Ghewarchand Jain INCOME TAX APPEAL NO.1224 OF 2021 Mukesh Samrathmal Jain INCOME TAX APPEAL NO.243 OF 2022 Manjiram D. Patel INCOME TAX APPEAL NO.1174 OF 2021 Manjiram D. Patel INCOME TAX APPEAL NO.1246 OF 2021 Kundanmal Narayan Saini
4/8 INCOME TAX APPEAL NO.821 OF 2022 Kundanmal Narayan Saini INCOME TAX APPEAL NO.1247 OF 2021 Mehta Steel House INCOME TAX APPEAL NO.417 OF 2022 Kundanmal Narayan Saini INCOME TAX APPEAL NO.152 OF 2022 Rajnish Madan Mehra INCOME TAX APPEAL NO.1194 OF 2021 Mafatlal H. Bothra HUF INCOME TAX APPEAL NO.1113 OF 2021 Juneja Global INCOME TAX APPEAL NO.1120 OF 2021 Rajnish Madan Mehra
5/8 INCOME TAX APPEAL NO.562 OF 2022 Shrenik C. Jain INCOME TAX APPEAL NO.1170 OF 2021 Rajesh M. Chauhan INCOME TAX APPEAL NO.482 OF 2022 Royal Metals INCOME TAX APPEAL NO.666 OF 2022 Shyamsundar P. Chauhan Prop. Pratap Steel INCOME TAX APPEAL NO.1226 OF 2021 Ramesh HUF INCOME TAX APPEAL NO.838 OF 2022 Sunita Ankush Kurale INCOME TAX APPEAL NO.699 OF 2022
6/8 Shrenik C. Jain INCOME TAX APPEAL NO.765 OF 2022 Rajendra Narsinghmal Sanghvi HUF INCOME TAX APPEAL NO.744 OF 2022 Rajeev Bheekhiprasad Gupta INCOME TAX APPEAL NO.830 OF 2022 Rishabh Steel Centre INCOME TAX APPEAL NO.811 OF 2022 Rajesh B. Jain INCOME TAX APPEAL NO.1264 OF 2021 Pawan Kumar Nagaraj Mehta INCOME TAX APPEAL NO.1227 OF 2021 Pawan Kumar Nagaraj Mehta INCOME TAX APPEAL NO.403 OF 2022
7/8 Rohinton Cyrus Malesra INCOME TAX APPEAL NO.1250 OF 2021 Pawan Kumar Nagaraj Mehta INCOME TAX APPEAL NO.660 OF 2022 Rishabh Steel Centre INCOME TAX APPEAL NO.1242 OF 2021 New Look Brassiere Co.
INCOME TAX APPEAL NO.721 OF 2022 A.J.M. and Co.
INCOME TAX APPEAL NO.484 OF 2022 Amit Mafatlal Shah INCOME TAX APPEAL NO.480 OF 2022 Amit Mafatlal Shah INCOME TAX APPEAL NO.406 OF 2022
8/8 Amit Mafatlal Shah INCOME TAX APPEAL NO.824 OF 2022 Amit Mafatlal Shah ---- Mr. Sham Walve for appellant in all appeals.
Mr. Rahul Hakani for respondent in ITXA/1264/2021, 1227/2021 and 1250/2021.
Mr. Ruturaj Gurjar for respondent in ITXA/154/2022 AND 145/2022. Ms. Aasifa Khan for respondent in ITXA/744/2022. Ms. Namrata Kasale for respondent in ITXA/1242/2021. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.
DATED : 4th APRIL 2022 P.C.:
Mr. Walve states that substantial questions of law proposed in these appeals are squarely covered by the orders passed by this Court in the cases of The Principal Commissioner of Income Tax-17 V/s. M/s. Mohommad Haji Adam & Co.. 1 and Principal Commissioner of Income Tax, Central-4 V/s. M/s. Paramshakti Distributors Pvt. Ltd.2 and, therefore, the appeals could be disposed.
Accordingly, all appeals disposed.
(N.R. BORKAR, J.) (K.R. SHRIRAM, J.)
1. Income Tax Appeal No.1004 of 2016 & Connected appeals dated 11th February 2019
2. Income Tax Appeal No.413 of 2017 dated 15th July 2017